Professional Documents
Culture Documents
NORTE
LGU shall have a just share, as determined by law, in the national taxes (Section
6, Article X, Philippine Constitution).
All collection of national taxes, except those accruing to special purpose funds
and special allotments for the utilization and development of the national
wealth, should be included in the computation of the base of the just share of
the LGUs [Mandanas, et al. v. Executive Secretary, et al. (G.R. Nos. 199802 and
208488)].
NGAs can assume more strategic and steering functions to address persistent
development issues.
Activity Objectives
LGU capacity development in preparation for a more responsive local
government structure instituted through a system of decentralization: